The association between accruals and stock return following FRS3
Year of publication: |
2019
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Authors: | Izadi, Javad ; Nazarian, Alireza ; Ye, Jinfeng ; Shahzad, Ali |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 15.2019, 3, p. 262-277
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Subject: | accruals | stock returns | FRS No 3 | Kapitaleinkommen | Capital income | Rechnungsabgrenzung | Accruals and deferrals | Rückstellung | Accrual | Börsenkurs | Share price |
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